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    GAAP Review Series - Part 3

    AICPA Store Provides the professional with a refresher on difficult areas such as accounting for research and development activities and for computer software, stock-based compensation, pension plans and related benefits, and postretirement and post-employment benefits.

    GAAP Review Series - Part 2

    AICPA Store Renew your understanding of accounting for leases, contingencies and other uncertainties requirements, accounting for debt, other liabilities and accounting for income taxes.

    GAAP Review Series - Part 4

    AICPA Store Review your understanding of the accounting for financial assets and derivative instruments, international accounting, long-lived assets, impairment, interest capitalization, and nonmonetary exchanges, business combinations, intangible assets, consolidation, variable interest entities and segment disclosure.

    GAAP Review Series Part 1

    AICPA Store Review the accounting treatment and disclosure requirements for financial assets, income statement presentation, interim reporting, cash flow statement, and other recent FASB and AICPA publications.

    GAAP Departure Reporting Issues in Implementing FIN 46R

    Report For cost/benefit [and other] reasons, some reporting entities might decide not to consolidate certain “affiliated” entities that are required to be consolidated into the financial statements of the primary reporting entity.
    Published on August 03, 2014

    GAAP Codification: Ready for a Big Change?

    Video Are you ready? On July 1, FASB's Accounting Standards Codification (ASC) is expected to become authoritative. It will become the single source of authoritative U.S. accounting and reporting standards for nongovernmental entities. (2009)

    Ameen_Ketchand Exercise_Chain-09

    Classroom Resources This activity has students use research skills to understand GAAP and FASB Accounting Standards Codification
    Published on August 13, 2010

    XBRL Fundamentals: Transitioning to a New Release of the Taxonomy

    AICPA Store As GAAP is updated to reflect new standards, new taxonomies are developed accordingly. To ensure effective governance and communication of its story, a company must be able to transition to new...

    Now and Later GAAP vs. Tax Treatment of the Reinstated R&D Credit

    Article The late reinstatement of the R&D credit has a key effect on the U.S. GAAP treatment of the credit on businesses’ 2012 financial statements
    Published on April 30, 2013

    U.S. GAAP Financial Statements - Best Practices in Presentation and Disclosure

    AICPA Store With comprehensive coverage of virtually every required disclosure, this resource provides an unparalleled picture of U.S. GAAP compliance. It has hundreds of disclosure examples from U.S. companies in industries such as banking, credit and insurance

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